Currently an inactive user that creates records is added in followers. Standard
use case is the mailgateway but it has the 'mail_create_nosubscribe' context
key that avoids the mailgateway user to be added in followers automatically.
A test is added without the context key that shows that inactive users are
added as follower when creating a record. This is due to the direct call
to '_insert_followers' that does not perform any filtering on inactive users.
Task-3046371 (Mail: Better Language Support in Composer)
Part-of: odoo/odoo#113522